Writ interference limited in e-way bill confiscation matters where detention, payment, and signed forms supported the statutory action.

Writ interference with detention, confiscation and demand proceedings was declined where goods were moved without an e-way bill, tax and penalty had already been paid, and the statutory forms bore the petitioner's signature. The Court relied on the contemporaneous record, including the detention and release documents, and noted suppression and shifting stands on material facts. In those circumstances, the confiscation proceedings were not shown to be illegal, and the availability of an appellate remedy further weighed against entertaining the writ on merits.

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Issues: Whether the writ petition challenging the detention, confiscation and demand proceedings was liable to be entertained on merits despite the availability of an appellate remedy, and whether the impugned action could be interfered with when the goods were transported without an e-way bill and the petitioner had paid the tax and penalty at the relevant time.

Analysis: The petitioner's challenge was examined against the factual record showing that the goods and conveyance were detained for movement without an e-way bill, that the release order was passed after payment of tax and penalty, and that the relevant forms bore the petitioner's signature. The record also showed suppression and shifting stands regarding the release and confiscation documents. In these circumstances, the invocation of confiscation proceedings under the statutory scheme was not shown to be illegal, and the Court found no merit in the writ challenge.

Conclusion: The writ petition was not entertained on merits and the impugned proceedings were upheld.

Ratio Decidendi: Where goods are transported without an e-way bill and the contemporaneous record shows detention, payment of tax and penalty, and signed statutory forms, a writ court will not interfere with the confiscation and demand proceedings, especially where material facts have been suppressed.

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